Essay:

Ch10

1-IC objectives

2-auditors responsibilities “in general”

3-COSO

4-control environment items

5-control activists

6-document characteristics

7-process of understated IC and assessing control risk

8-methods used to obtain understanding

9-characteristics of narrative method

10- 3 levels of evaluating the absence of IC

11- 5 steps approach

ch 11

1-sources to assess fraud risks